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Capital Allowances Act 2001

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This is the original version (as it was originally enacted).

List of provisions outside this Chapter about disposal values

66List of provisions outside this Chapter about disposal values

The provisions of this Part referred to in section 60(1)(b) are—

section 68hire-purchase etc.: disposal value on cessation of notional ownership
sections 72 and 73grant of new software right: disposal value
section 79cars: disposal value in avoidance cases
sections 88 and 89short-life assets: disposal at under-value or to connected person
section 104long-life assets: avoidance cases
sections 108, 111 and 114overseas leasing: disposal values in various cases
sections 132 and 143ships: ship used for overseas leasing etc.; attribution of amount where balancing charge deferred
section 171oil production sharing contracts: disposal values on cessation of ownership
sections 196 and 197fixtures: disposal values on cessation of notional ownership and in avoidance cases
section 208effect of significant reduction in use of plant or machinery for purposes of qualifying activity
section 211effect of payment of partial depreciation subsidy
section 222anti-avoidance: limit on disposal value
section 229hire-purchase: disposal values in finance leasing and anti-avoidance cases
sections 238 and 239additional VAT rebates

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